Form Pa-20s/pa-65 H - Pa Schedule H - Apportioned Business Income (Loss)/calculation Of Pa Net Business Income (Loss) - 2012

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1206910059
PA SCHEDULE H
Apportioned Business Income
(Loss)/Calculation of PA Net
Business Income (Loss)
2012
PA-20S/PA-65 H
(05-12) (FI)
OFFICIAL USE ONLY
9 DIGIT - NO DASH
START
Name as shown on PA-20S/PA-65 Information Return
FEIN
APPORTIONED INCOME (LOSS) FROM A BUSINESS, PROFESSION, OR FARM DERIVED FROM SOURCES BOTH WITHIN
AND OUTSIDE PENNSYLVANIA.
Complete this schedule and submit it with the PA-20S/PA-65 Information Return if a PA S corporation, partnership or limited liability company filing as
a partnership or PA S corporation for federal income tax purposes derives business income from sources within and outside Pennsylvania or is located
in a KOZ. If one or more of the partners is a C corporation, the partnership must also complete PA-20S/PA-65 Schedule H-Corp and submit a copy to
each corporate partner. DO NOT USE THIS SCHEDULE TO APPORTION PA-SOURCE INCOME FROM OTHER ENTITIES.
The entity must calculate a figure as required in 1C, 2C and 3C to apply to net business income (loss) to determine the amount from within
Pennsylvania. Line 5 is an average of the sum of three fractions shown below.
NET BUSINESS INCOME (LOSS) APPORTIONMENT FORMULA
Submit a statement listing all places BOTH WITHIN AND OUTSIDE PENNSYLVANIA where the entity operates its business.
TABLE 1 - PROPERTY FACTOR
Description
Total Everywhere
Within Pennsylvania
Real and Tangible Property Owned (original cost value)
Land and Buildings, including property rented * . . . . . . .
Machinery and Equipment, including property rented * .
Furniture and Fixtures, including property rented * . . . .
Automobiles and Trucks, including property rented * . . .
Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Tangible Property, including property rented * . . .
Total Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 (A)
1 (B)
*
Eight times net annual rental rate (Attach Schedule)
1C Property factor (divide 1(B) by 1(A) - calculate to six decimal places)
TABLE 2 - PAYROLL FACTOR
Description
Total Everywhere
Within Pennsylvania
Wages, salaries, commissions and other compensation
to employees in:
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compensation of officers . . . . . . . . . . . . . . . . . . . . . . . . .
Salesmen’s salaries and commissions . . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 (A)
2 (B)
2C Payroll factor (divide 2(B) by 2(A) - calculate to six decimal places)
TABLE 3 - SALES FACTOR
Description
Total Everywhere
Within Pennsylvania
Sales (Net of Returns and Allowances) . . . . . . . . . . . . . . . .
Interest, Dividends, Rents, Royalties . . . . . . . . . . . . . . . . . .
Other Income (receipts only) . . . . . . . . . . . . . . . . . . . . . . . . .
**
Gross Sales Price of Assets (except securities
) . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 (A)
3 (B)
**
Unless you are a securities dealer
3C Sales factor (divide 3(B) by 3(A) - calculate to six decimal places)
1 Real and Tangible Property. Enter the amount from Line 1C.
1
l
2 Wages, Salaries, Commissions, and Other Compensation. Enter the amount from Line 2C.
2
l
3 Sales. Enter the amount from Line 3C.
3
l
4 Total Lines 1 through 3.
4
l
5 Apportionment - Divide Line 4 by 3, if all three factors apply; by 2, if only two factors apply;
or by 1, if only one factor applies. Calculate to six decimal places.
5
l
6 Total Net Income (Loss) from business. From Schedule M, Part B, Section G, Line 2
6
7 Net Income (Loss) for Pennsylvania. Multiply Line 6 by Line 5.
Enter on the PA-20S/PA-65 Information Return, Part II, Line 2e.
7
Special Apportionment to be completed only by railroad, truck, bus, and airline entities, pipeline or natural gas entities and water transportation
entities. (Refer to PA-20S/PA-65 Schedule H instructions)
(A)
(A) Numerator
=
(B) Denominator
(B)
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1206910059
1206910059

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